The Commentaries on the OECD Model as a Mechanism for Interpretation with Reference to the Swedish Perspective

This article considers the question of the importance of the Commentaries on the OECD Model and, in particular, whether an ambulatory or a static approach to changes in the OECD Commentaries should be adopted. The point of departure is international tax law, with an emphasis on the Swedish perspective. Recent case law from the Supreme Administrative Court is also considered.